Title 12 — Autonomous Agencies
37 chapters · 1,201 sections in this title.
12 GCA § 771001 Credit Against Eligible Taxes
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(a) To the extent that any business contributes to the Guam Basketball Confederation (GBC) to acquire the required equipment and make enhancements to facilities on Guam, as well as the training and transportation of the Guam Men’s National Team for FIBA Asia Cup competitions from…
12 GCA § 771002 Limits of Liability
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Unless a contractor, materials supplier, designer or landlord/lessor has direct involvement in the operations of the facilities as a director, officer, manager, employee, representative or agent of the Guam Basketball Confederation, they shall not be held liable for any civil or …
12 GCA § 771003 Fines and Penalties
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To the extent that a company providing materials and services for the project contained herein takes more tax benefits in terms of business privilege taxes than the actual value of the materials or services contributed to the project authorized herein, that company shall be requi…
12 GCA § 771004 Cap on Business Privilege Tax Credits for the Rehabilitation, Improvement, and
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Participation of the Guam Basketball Confederation in the FIBA Asia Cup. (a) The total amount of credits against unpledged business privilege taxes for the GBC’s preparation of facilities and participation in the FIBA Asia Cup competitions authorized herein shall not exceed Four …
12 GCA § 771005 Filing of Annual Reports
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(a) The Guam Basketball Confederation shall annually submit a copy of the financial statement required pursuant to § 14102, Chapter 14, Title 18 GCA to the Speaker of I Liheslaturan Guåhan, the Public Auditor, and the Administrator of GEDA. (b) The Guam Basketball Confederation s…
12 GCA § 771006 Guam Economic Development Authority Report
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The Guam Economic Development Authority (GEDA) shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the business privilege taxes, sports, and economic activities on Guam. GEDA shall also include in its report its monitoring efforts and any other i…
12 GCA § 771007 Rules and Regulations
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GEDA shall implement and monitor the tax credit program authorized pursuant to this Article based on rules and regulations already adopted by GEDA for previous tax credit programs. Notwithstanding any other provision of law, GEDA shall have the authority to incorporate and add ru…
12 GCA § 77101 Scope
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The provisions of this Chapter shall apply to any projects or activities of the Guam Economic Development Authority authorized by public law, but not set out or identified in its basic organizational charter contained in Chapter 50 of this Title.
12 GCA § 77102 Rules and Regulations
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All such special projects or activities shall be administered by rules and regulations developed under the requirements of the Administrative Adjudication Law (AAL). Such rules and regulations may be developed either by the Guam Economic Development Authority acting alone or join…
12 GCA § 77103 Ceiling on Tax Credit Programs
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Notwithstanding any other provision of law, the fiscal year total amount of new tax credits authorized by the Government of Guam shall not exceed the amount set aside by I Liheslatura in the annual budget law as the General Fund Reserve (Deficit Reduction/Rainy Day Fund). All exi…
12 GCA § 77104 Sunset Provision for Tax Credit Programs
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(a) Notwithstanding any other provision of law, tax credit programs pursuant to this Chapter shall automatically expire ten (10) years following enactment of their respective enabling legislation. This provision shall not apply to tax credit programs where I Liheslatura establish…
12 GCA § 771101 Applicability of Article
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The provisions of this Article are applicable to required medical equipment at the Guam Memorial Hospital Authority (GMHA) as authorized by this Article.
12 GCA § 771102 Credits Against Unpledged Business Privilege Tax and Exemption of Use Tax
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(a) A business, to the extent that such business contributes to the Guam Memorial Hospital Authority the required medical equipment needed by the GMHA, as identified and approved by the Board of Trustees of the GMHA, shall be entitled to credit of business privilege taxes not alr…
12 GCA § 771103 Cap on Business Privilege Tax Credits for Required Medical Equipment at the Guam
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Memorial Hospital Authority. (a) The total amount of credits against unpledged business privilege taxes for medical equipment needs of the GMHA authorized herein shall not exceed Five Million Dollars ($5,000,000) over a five (5)-year period. No more than Five Hundred Thousand Dol…
12 GCA § 771104 Guam Economic Development Authority Report
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The Guam Economic Development Authority shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the unpledged business privilege taxes and economic activities on Guam. GEDA shall also include in its report its monitoring efforts and any other informa…
12 GCA § 771105 Rules and Regulations
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GEDA shall implement and monitor the tax credit program authorized pursuant to this Article based on rules and regulations already adopted by GEDA for previous tax credit programs and any additional rules and regulations adopted specifically for this program.
12 GCA § 771106 Approval of Contributions
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GEDA or its designee shall be responsible for approving the contributions made towards the purchase of required medical equipment for the GMHA as identified in this Article. SOURCE: Added by P.L. 35-138:2 (Jan. 16, 2021), effective on October 1, 2021 pursuant to P.L. 35-138:3. Am…
12 GCA § 771107 Fines and Penalties
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(a) To the extent that a business providing required medical equipment for the program claims more tax credits in terms of unpledged business privilege taxes than the actual value of the medical equipment contributed to the program, that business shall be required to pay all inte…
12 GCA § 771201 Applicability of Article
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The provisions of this Article are applicable to the repair and rehabilitation of the Southern High School Auditorium as authorized by this Act.
12 GCA § 771202 Southern High School Auditorium
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For the purposes of this Article, the repair and rehabilitation of the Southern High School Auditorium shall be prioritized as follows: (a) the repair of the air conditioning system or replacement of the air conditioning system if it is determined to be beyond repair; and (b) the…
12 GCA § 771203 Credits Against Unpledged Business Privilege Tax
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(a) A business, to the extent that such business contributes to the cost of the labor, materials, construction, and/or the design for the repair and rehabilitation of the Southern High School Auditorium, as identified and approved by the Guam Economic Development Authority (GEDA)…
12 GCA § 771204 Cap on Business Privilege Tax for the Repair and Rehabilitation of the Southern High
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School Auditorium. (a) The total amount of credits against unpledged business privilege taxes for the repair and rehabilitation of the Southern High School Auditorium shall not exceed One Million Dollars ($1,000,000) over a two (2) year period. No more than Five Hundred Thousand …
12 GCA § 771205 GEDA Report
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GEDA shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the business privilege taxes and economic activities on Guam. GEDA shall also include in its report its monitoring efforts and any other information related to the program. The report shall…
12 GCA § 771206 Rules and Regulations
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GEDA shall implement and monitor the tax credit program authorized pursuant to this Article based on rules and regulations already adopted by GEDA for previous tax credit programs.
12 GCA § 771207 Approval of Contributions and GEDA’s Responsibility
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GEDA, or its designee, shall be responsible for approving the contributions made towards the labor, materials, construction and/or the design for the repair and rehabilitation of the Southern High School Auditorium pursuant to this Article, and to process tax credits pursuant to …
12 GCA § 771208 Regulatory Oversight, Approval, and Marketing
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(a) The Guam Department of Education shall have the regulatory oversight, and the authority to approve the repair and rehabilitation plan of the Southern High School Auditorium pursuant to this Article, along with the selection of the contributors, based on criteria established b…
12 GCA § 771209 Fines and Penalties
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To the extent that a company providing materials and services for the project contained herein takes more tax benefits in terms of unpledged business privilege or excise taxes than the actual value of the materials or services contributed to the project authorized herein, that co…
12 GCA § 771301 Legislative Findings
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(a) I Liheslaturan Guåhan finds that the Guam National Tennis Federation (GNTF) developed, constructed, and operates a tennis center known as the Guam National Tennis Center (GNTC) at the Department of Parks and Recreation’s Guam Sports Complex in Dededo (Dededo Sports Complex) t…
12 GCA § 771302 Definitions
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(a) “Guam National Tennis Federation” shall mean the Guam National Tennis Federation, also known as GNTF. (b) “Facilities” shall mean the Guam National Tennis Federation Center, including all tennis courts, buildings, walkways, and parking areas located at the Department of Parks…
12 GCA § 771303 Credits Against Business Privilege Tax
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(a) To the extent that any business contributes to the actual cost of construction, development, upgrade, repair, or maintenance, or the debt service currently owed for the cost of the same, of the Guam National Tennis Federation Center facilities, such business shall be entitled…
12 GCA § 771304 Cap on Business Privilege Tax Credits for the Construction Development, Design,
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Repair, or Maintenance of the Guam National Tennis Federation Facilities. (a) The total amount of credits against unpledged business privilege taxes for the construction development, design, repair, or maintenance of the Guam National Tennis Federation facilities shall not exceed…
12 GCA § 771305 Limits of Liability
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Unless a contractor, material supplier, designer, or landlord/lesser has direct involvement in the operations of the Guam National Tennis Federation facilities as a director, officer, manager, employee, representative or agent of the Guam National Tennis Federation, they shall no…
12 GCA § 771306 Fines and Penalties
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To the extent that a company providing materials and services for the project contained herein takes more tax benefits in terms of business privilege taxes than the actual value of the materials or services contributed to the project authorized herein, that company shall be requi…
12 GCA § 771307 Public Access to Guam National Tennis Federation Center
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(a) As a condition for the Guam National Tennis Federation and its contributors to be entitled to the tax benefits of the program established in this Article, the Guam National Tennis Federation shall allocate time during which the public may utilize the Guam National Tennis Cent…
12 GCA § 771308 Annual Tennis Clinic for the Department of Youth Affairs
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The Guam National Tennis Federation and the Department of Youth Affairs shall work in partnership to host two (2) annual tennis clinics per year to the clients of the Department of Youth Affairs. Department of Youth Affairs shall lead the partnership to ensure that such annual te…
12 GCA § 771309 Filing of Annual Reports
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(a) The Guam National Tennis Federation shall annually submit a copy of the financial statement required in § 14102 of Chapter 14, Title 18 GCA to the Speaker of I Liheslaturan Guåhan, the Public Auditor, and the Administrator of GEDA. (b) The Guam National Tennis Federation must…
12 GCA § 771310 GEDA Report
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GEDA shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the business privilege taxes, sports, and economic activities on Guam. GEDA shall also include in its report its monitoring efforts and any other information related to the program. The rep…
12 GCA § 771311 Rules and Regulations
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The Guam Economic Development Authority shall implement and monitor the tax credit program authorized pursuant to this Article based on rules and regulations already adopted by GEDA for previous tax credit programs. ARTICLE 14 TAX CREDITS FOR THE REHABILITATION AND IMPROVEMENTS O…
12 GCA § 771401 Applicability of Article
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The provisions of this Article are applicable to the football fields operated by the Guam National Youth Football Federation (GNYFF), as authorized by this Article, and shall include those under the jurisdiction of the municipal planning council of the respective village the fiel…
12 GCA § 771402 Credits Against Unpledged Business Privilege Tax
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(a) A business, to the extent that such business contributes to the cost of design, labor, and materials that is for the rehabilitation and improvements of the football fields operated by the GNYFF, as identified, and approved by the Guam Economic Development Authority (GEDA), sh…
12 GCA § 771403 Cap on Business Privilege Tax Credits for the Rehabilitation and Improvements of
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Football Fields Operated by the Guam National Youth Football Federation. (a) The total amount of credits against unpledged business privilege taxes pursuant to § 771402 of this Article for the rehabilitation and improvements of the football fields operated by the GNYFF authorized…
12 GCA § 771404 Credits Against Excise Tax
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(a) A business, to the extent that such business contributes to the cost of design, labor, and materials that are for the rehabilitation and improvements of the football fields operated by the GNYFF, as identified, and approved by the Guam Economic Development Authority (GEDA), s…
12 GCA § 771405 Cap on Excise Tax Credits for the Rehabilitation and Improvements of the Football Fields
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Operated by the Guam National Youth Football Federation.
12 GCA § 771406 Guam Economic Development Authority (GEDA) Report
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GEDA shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the business privilege taxes, excise taxes, and economic activities in Guam. GEDA shall also include in its report its monitoring efforts and any other information related to the program. T…
12 GCA § 771407 Rules and Regulations
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The Guam Economic Development Authority shall implement and monitor the tax credit program authorized pursuant to this Article based on rules and regulations already adopted by GEDA for previous tax credit programs; and shall process the tax credits pursuant to § 771402 and § 771…
12 GCA § 771408 Approval of Contributions
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(a) GEDA or its designee, in coordination with the GNYFF, shall be responsible for approving the contributions made towards the development, construction, financing, maintenance, rehabilitation, and improvements of the football fields operated by the GNYFF, as identified in this …
12 GCA § 771409 Fines and Penalties
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(a) To the extent that a company providing materials and services for the project contained herein takes more tax benefits in terms of unpledged business privilege taxes or excise taxes than the actual value of the materials or services contributed to the project authorized herei…
12 GCA § 771410 Submission of Plan
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The Guam Economic Development Authority shall not accept any requests for tax credits, pursuant to this Article, until the GNYFF submits a viable development plan for the fields proposed for said development. ARTICLE 15 ENHANCING TOURISM AESTHETICS PROGRAM SOURCE: Entire Article …
12 GCA § 771501 Short Title
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This Article shall be cited as the “Enhancing Tourism Aesthetics Program” (hereinafter referred to as the Program). COL 2026-05-05
12 GCA § 771502 Definitions
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For purposes pursuant to Article 4 of this Chapter: (a) “Agency” means the Guam Economic Development Authority (GEDA). (b) “Qualified Business” or “Qualified Commercial Structure” means any commercial entity operating on Guam that: (1) Is current on all tax obligations to the Gov…